Civic Intelligence

American Legion Post #320 - Hines Gossman

EIN 48-0675262 • 501(c)19

117 E Santa Fe67526
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.04x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.12x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2017

Net Margin

34th percentile

-6.7%

Higher net margin than 34% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

49th percentile

-0.2%

Faster asset growth than 49% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

26th percentile

-20%

Faster revenue growth than 26% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$197,319

Down $9,211 (-4.5%) from 2014

Liabilities

Up

$5,246

Up $1,744 (+50%) from 2014

Net Assets

Down

$192,073

Down $10,955 (-5.4%) from 2014

Operations
Liabilities / Revenue85th percentileNet Margin34th percentile

Revenue

Down

$87,579

Down $9,534 (-9.8%) from 2014

Expenses

Up

$98,414

Up $11,314 (+13%) from 2014

Net Income

Down

-$10,835

Down $20,848 (-208%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $172,592Liabilities 2010: $2,443Net Assets 2010: $170,1492010Assets 2011: $197,162Liabilities 2011: $3,361Net Assets 2011: $193,8012011Assets 2012: $204,110Liabilities 2012: $3,671Net Assets 2012: $200,4392012Assets 2014: $206,530Liabilities 2014: $3,502Net Assets 2014: $203,0282014Assets 2015: $197,319Liabilities 2015: $5,246Net Assets 2015: $192,0732015

Highlighted filing

2015

Assets$197,319
Liabilities$5,246
Net Assets$192,073
Open 2015 Filing

Operations Trend

Revenue Growth26th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $61,841Expenses 2010: $60,206Net Income 2010: $1,6352010Revenue 2011: $100,299Expenses 2011: $76,647Net Income 2011: $23,6522011Revenue 2012: $92,906Expenses 2012: $86,268Net Income 2012: $6,6382012Revenue 2014: $97,113Expenses 2014: $87,100Net Income 2014: $10,0132014Revenue 2015: $87,579Expenses 2015: $98,414Net Income 2015: -$10,8352015

Highlighted filing

2015

Revenue$87,579
Expenses$98,414
Net Income-$10,835
Open 2015 Filing

Filings

Most recent year

2015 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing
Assets
$197,319
Liabilities
$5,246
Net assets
$192,073
Revenue
$87,579
Expenses
$98,414
Net income
-$10,835
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Summary only. Only limited summary data is available for this year.$1.97$0.05$1.92$0.88$0.98$0.11
2014Summary only. Only limited summary data is available for this year.$2.07$0.04$2.03$0.97$0.87$0.10
2012Summary only. Only limited summary data is available for this year.$2.04$0.04$2.00$0.93$0.86$0.07
2011Summary only. Only limited summary data is available for this year.$1.97$0.03$1.94$1.00$0.77$0.24
2010Summary only. Only limited summary data is available for this year.$1.73$0.02$1.70$0.62$0.60$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$165,638
Mission and Program Overview

Mission

Membership of past and present members of the armed forces.

Program Services

DescriptionGrantsExpenses
VARIOUS CLUB ACTIVITIES SUPPORTED BY CLUB MEMBERSHIP AND OPERATIONAL REVENUES. - 228 MEMBERS$0$89,019
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROB FISHERCommander-$0--
RANDY STRICKLANDVice-Commander-$0--
FRANK KOELSCHFinance Officer-$0--
JOHN ISERNAdjutant-$0--
BYRON SNYDERPost Service Officer-$0--
Filing and Contact Details

Filer

Filer Name
AMERICAN LEGION POST #320 -
EIN
48-0675262
Phone
6205643252
Address
117 E SANTA FE, ELLINWOOD, KS 67526

Signing Officer

Name
Frank Koelsch
Title
Finance Officer
Phone
6205643252
Signed
2016-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Adams Brown Beran and Ball Chtd
Address
PO DRAWER J, GREAT BEND, KS 67530
Preparer
Loretta Brittain
Phone
6207922428
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Rental Income

“Kind and location of property: hall rental. Amount: 425.”

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 29. Description: dividend income. Amount: 3. Total included on form 990-ez, line 4: 32.”

Form 990-ez, Part I, Line 7 - Sales of Inventory

“Income: gross receipts: 138,277. Returns and allowances: 0. Less cost of goods sold: 66,253. Gross profit: 72,024. Cost of goods sold: inventory at beginning of year: 3,091. Merchandise purchased: 60,836. Cost of labor: 0. Materials and supplies: 5,389. Other costs: 0. Inventory at end of year: 3,063. Cost of goods sold: 66,253.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: renewal fees. Amount: 2,090. Description: advertising. Amount: 579. Description: office supplies. Amount: 2,711. Description: insurance. Amount: 5,448. Description: contract labor. Amount: 699. Description: dues & licenses. Amount: 2,237. Description: annual corporate report. Amount: 40. Description: donations/contributions. Amount: 1,835. Description: entertainment. Amount: 1,451. Description: miscellaneous. Amount: 9,133. Description: scholarships. Amount: 1,250. Total to form 990-ez, line 16: 27,473.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: unrealized lossd on investment. Amount: -119.”

Form 4562 and Form 990EZ Page 1 Line 14

“American legion post #320 - hines gossman is making the de minimis safe harbor election under reg. Sec. 1,263(a)-1(f).”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: inventory. Beg. Of year amount: 3,191. End of year amount: 3,063. Description: other depreciable assets. Beg. Of year amount: 49,036. End of year amount: 49,009.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: accounts payable & accrued expense. Beg. Of year amount: 3,502. End of year amount: 5,246.”

Raw XML Appendix147 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0MICHAEL MUNZ
IRS990EZ/BooksInCareOfDetail/PhoneNum06203777023
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0117 E SANTA FE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ELLINWOOD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd067526
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IRS990EZ/FundraisingGrossIncomeAmt08492
IRS990EZ/GainOrLossFromSaleOfAssetsAmt05134
IRS990EZ/GrossProfitLossSlsOfInvntryAmt072024
IRS990EZ/GrossReceiptsAmt0165638
IRS990EZ/GrossSalesOfInventoryAmt0138277
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/LandAndBuildingsGrp/BOYAmt085326
IRS990EZ/LandAndBuildingsGrp/EOYAmt079241
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt03226
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0203027
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0192073
IRS990EZ/OccupancyRentUtltsAndMaintAmt016573
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROB FISHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RANDY STRICKLAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2FRANK KOELSCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN ISERN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BYRON SNYDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4POST SERVICE OFFICER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt052072
IRS990EZ/OtherChangesInNetAssetsAmt0-119
IRS990EZ/OtherExpensesTotalAmt027473
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0MEMBERSHIP OF PAST AND PRESENT MEMBERS OF THE ARMED FORCES.
IRS990EZ/PrintingPublicationsPostageAmt0637
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0VARIOUS CLUB ACTIVITIES SUPPORTED BY CLUB MEMBERSHIP AND OPERATIONAL REVENUES. - 228 MEMBERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
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IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/TotalRevenueAmt087579
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KIND AND LOCATION OF PROPERTY: HALL RENTAL. AMOUNT: 425.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: INTEREST INCOME. AMOUNT: 29. DESCRIPTION: DIVIDEND INCOME. AMOUNT: 3. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 32.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INCOME: GROSS RECEIPTS: 138,277. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 66,253. GROSS PROFIT: 72,024. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 3,091. MERCHANDISE PURCHASED: 60,836. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 5,389. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 3,063. COST OF GOODS SOLD: 66,253.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: RENEWAL FEES. AMOUNT: 2,090. DESCRIPTION: ADVERTISING. AMOUNT: 579. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 2,711. DESCRIPTION: INSURANCE. AMOUNT: 5,448. DESCRIPTION: CONTRACT LABOR. AMOUNT: 699. DESCRIPTION: DUES & LICENSES. AMOUNT: 2,237. DESCRIPTION: ANNUAL CORPORATE REPORT. AMOUNT: 40. DESCRIPTION: DONATIONS/CONTRIBUTIONS. AMOUNT: 1,835. DESCRIPTION: ENTERTAINMENT. AMOUNT: 1,451. DESCRIPTION: MISCELLANEOUS. AMOUNT: 9,133. DESCRIPTION: SCHOLARSHIPS. AMOUNT: 1,250. TOTAL TO FORM 990-EZ, LINE 16: 27,473.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: UNREALIZED LOSSD ON INVESTMENT. AMOUNT: -119.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AMERICAN LEGION POST #320 - HINES GOSSMAN IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1,263(A)-1(F).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 3,191. END OF YEAR AMOUNT: 3,063. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 49,036. END OF YEAR AMOUNT: 49,009.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DESCRIPTION: ACCOUNTS PAYABLE & ACCRUED EXPENSE. BEG. OF YEAR AMOUNT: 3,502. END OF YEAR AMOUNT: 5,246.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - RENTAL INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 4562 AND FORM 990EZ PAGE 1 LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK KOELSCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum06205643252
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST #320 -
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HINES GOSSMAN
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0480675262
ReturnHeader/Filer/PhoneNum06205643252
ReturnHeader/Filer/USAddress/AddressLine1Txt0117 E SANTA FE
ReturnHeader/Filer/USAddress/CityNm0ELLINWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd067526
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0481040139
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ADAMS BROWN BERAN AND BALL CHTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO DRAWER J
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREAT BEND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd067530
ReturnHeader/PreparerPersonGrp/PhoneNum06207922428
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORETTA BRITTAIN
ReturnHeader/ReturnTs02016-11-15T16:37:46-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)19 • <$500k nonprofits